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An insurance company has enquired whether the statistical method authorised by the Directorate General for Insurance and Pension Funds (DGSFP) can be considered the minimum amount for the allocation of provisions for claims not yet reported. The Directorate General for Taxes (DGT) has ruled that it can, in accordance with applicable insurance regulations.
Cuestión planteada Si se puede entender como cuantía mínima de la dotación a la provisión para siniestros pendientes de declaración el método estadístico autorizado por la Dirección General de Seguros y Fondos de Pensiones.
La dotación resultante de la aplicación de un método estadístico autorizado por la Dirección General de Seguros y Fondos de Pensiones se considera cuantía mínima conforme a la disposición adicional tercera del ROSSP. Por tanto, dicho importe tiene la consideración de gasto fiscalmente deducible según el artículo 14.7 de la LIS. Cualquier importe que exceda de dicha cuantía mínima no será deducible.
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